Financial Disclosure Requirements




30 AUGUST 2013 NEW ZEALAND GAZETTE, No. 121 3353

16 Auditor’s report or review statement

(1) In respect of a half year disclosure statement, a copy of the auditor’s report or review statement referred to in clause 21(2) of Part 2.

(2) In respect of an off quarter disclosure statement, if the disclosure statement has been audited or reviewed by an external auditor, the following:

(a) a statement of the nature and scope of the audit or review; and

(b) a copy of the auditor’s report or review statement.


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Online Sources for this page:

Gazette.govt.nz PDF NZ Gazette 2013, No 121





✨ LLM interpretation of page content

💰 Auditor’s Report or Review Statement Requirements

💰 Finance & Revenue
Auditor’s report, Review statement, Half year disclosure, Off quarter disclosure, External auditor